KRUP PAINTING CONTRACTORS, INC.

TRIAL BALANCE
JULY 31, 19X3

REF ACCOUNT DEBET CREDIT

101 Cash $1,200
111 Account receivable $37,820
112 Supplies $17,660
113 Prepaid insurancce $2,300
121 Equipment $32,690
122 Accumulated depreciation equpiment $26,240
130 Building $36,890
131 Accumulated depreciation building $10,500
132 Land $28,300
201 Account payable $22,690
211 Interest payable
212 Wage payable
213 Unearned service revenue $10,560
214 Note payable, longterm $22,400
311 Common stock $20,000
312 Retained earnings $39,130
313 Deviden $4,200
401 Service revenue $14,190
511 Depreciation expense equipment
512 Depreciation expense building
513 Wage expense $3,200
514 Insurance expense
515 Interest expense
516 Utilities expense $270
517 Property tax expense $840
518 Advertising expense $340
519 Supplies expense
TOTAL $165,710 $165,710
 KRUP PAINTING CONTRACTORS, INC.
ADJUSTING JOURNAL ENTRY
JULY 31, 19X3

DATE ACCOUNT REF DEBET CREDIT

19X3 31 Depreciation expense equipment 511 $630
JULY Depreciation expense building 512 $370
Accumulated depreciation equpiment 122 $630
Accumulated depreciation building 130 $370

31 Wage expense 513 $240

Wage payable 212 $240

31 Beban perlengkapan 519 $2,920

Perlengkapan 112 $2,920

31 Beban asuransi 514 $500

Asuransi dibayar dimuka 113 $500

31 Interest expense 515 $180

Interest payable 211 $180

31 Unearned service revenue